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Home Tag Archives: Transfer by partner of capital asset

Tag Archives: Transfer by partner of capital asset

Contribution of capital assets by a Partner or Member to Firm or AOP or BOI

By EKANT JAIN
February 16, 2017
in :  Capital Gain, Income Tax
0
834

Capital gain on transfer of capital asset by a partner to a firm or by a member to AOP or BOI-Section 45(3) History: The Supreme Court in Kartikeya V Sarabhai v CIT (1985) 156 ITR 509 held that where an assessee contributed his individual assets into that of a firm in which he was a partner by way of capital, …

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